Overview
Mr. Mahaffey's practice emphasis is in the taxation, finance, corporate, and transactional areas. He has provided counsel on a wide range of tax sensitive matters.
Memberships & Affiliations
- American Housing Program Subcommittee, Member
- American Bar Association, Member
- Colorado Bar Association, Member
Representative Matters
- Nonprofit organizations, including initial exemption determinations, joint ventures with for-profit organizations, unrelated business income, and various operations and employee benefit matters. Mr. Mahaffey has developed particular emphasis in tax-exempt financing for exempt organizations, charter school financing, and the financing of low- and moderate-income housing programs offered by tax-exempt organizations
- Mergers, acquisitions (taxable and tax-deferred), and reorganizations
- Banking regulatory and finance issues, including financial accounting aspects associated with financial institution regulatory capitalization requirements
- Corporate taxation, partnerships, and limited liability companies, including formation and operational issues
- Compensation and fringe benefit matters, including qualified and nonqualified options, self-funded welfare benefit plans, and related matters
- ERISA-related matters, including leveraged and nonleveraged ESOPs, qualified plans and advice to plan sponsors concerning fiduciary and plan administration issues
- Estate and gift taxation planning
- Assists in litigation in the Federal Tax Court and employee benefits litigation brought or maintained by plan participants or beneficiaries
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Presentations
Mr. Mahaffey regularly presents at a variety of professional speaking engagements. In the last year, he has made seminar presentations to attorneys and professionals on the following matters:
- Partnerships, limited liability companies, and limited liability partnerships
- Charitable organization taxation-unrelated business income taxation
- Charitable organization taxation-employee fringe benefit planning (including qualified plans, 403(b) plans, and 457 plans)
- Federal income tax aspects of divorce
- State sales and use tax, including taxation of interstate transactions
Professional Experience
- Lewis Roca Rothgerber Christie LLP (legacy firm Rothgerber Johnson & Lyons LLP), 1995-Present
- Hecox, Tolley, Keene & Beltz, P.C., Shareholder, 1982-1994
Publications
- Quoted, "Beyond Wayfair: Implications For State and Foreign Taxes," 10/22/18
- Co-Author, "IRS Announcement on February 9, 2015, Requires Review of Charter Schools Tax Status," 02/23/2015
- Co-Author, "Increased IRS Scrutiny of Charter Schools Operated by For-Profit Management Companies," Rothgerber, Johnson & Lyons Client Alert, 06/18/2012
- Co-Author, "Morally Compliant Medical Benefits for Ministries," Lewis Roca Rothgerber Christie, 03/14/2012
- Author, "Big Changes for Health Care Continuation Coverage," RJ&L Employment Law Update, April 2009
- Author, "IRS Guidance Published: Reimbursement for Employers for Advancing COBRA Premiums," RJ&L Alert, March 2009
- Author, "Restoring PERA Contributions by Returning Employees," RJ&L Employment Law Update, June 2007
Distinctions
- The Best Lawyers in America - Tax Law, 2016-2021
- Chambers USA - Corporate/M&A, 2016
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